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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
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Settling the enquiry: introduction: not all cases result in additional liabilities

Not all cases are concluded with an agreement or imposition of additional liability. Some cases are concluded for no additional liability. Conclusion has still to be reached in these cases. The taxpayer has to be clear that the investigation is at an end and case closure arrangements have to be followed.